Title 26, Internal Revenue CodeRelease 119-102
§5849 Citation of Chapter
Title 26 › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes › CHAPTER 53 — MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter B — General Provisions and Exemptions › PART I — GENERAL PROVISIONS › § 5849
Summary
The chapter is called the "National Firearms Act." If any other law uses that name, it means the rules found in this chapter.
Full Legal Text
Title 26, §5849
Internal Revenue Code, Source: USLM XML via OLRC
This chapter may be cited as the “National Firearms Act” and any reference in any other provision of law to the “National Firearms Act” shall be held to refer to the provisions of this chapter.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5849, Pub. L. 85–859, title II, § 203(g)(1), Sept. 2, 1958, 72 Stat. 1427, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 90–618.
Statutory Notes and Related Subsidiaries
Short Title
Pub. L. 90–618, title II, § 202, Oct. 22, 1968, 82 Stat. 1235, provided that: “The
Amendments
made by section 201 of this title [enacting this chapter] shall be cited as the ‘National Firearms Act
Amendments
of 1968’.”
Reference
Citations & Metadata
Citation
26 U.S.C. § 5849
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102